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Exhibit 23
Independent Auditors' Consent
The Compensation Committee of
First Niagara Bank:
We consent to the incorporation by reference in the Registration Statement on
Form S-8 pertaining to the First Niagara Bank 401(k) Plan, of our independent
auditors' report dated June 16, 2000, relating to the statements of net assets
available for plan benefits of First Niagara Bank 401(k) Plan as of December 31,
1999 and 1998, and the related statements of changes in net assets available for
plan benefits for the years then ended which report is included in the Form 11-K
of the First Niagara Bank 401(k) Plan.
/s/ KPMG LLP
Buffalo, New York
June 26, 2000
